26 U.S. Code § 809 - Repealed.

Section, added Pub. L. 98–369, div. A, title II, § 211(a),July 18, 1984, 98 Stat. 733; amended Pub. L. 99–514, title XVIII, § 1821(d)–(h), (r), Oct. 22, 1986, 100 Stat. 2839, 2840, 2843; Pub. L. 100–647, title I, § 1018(u)(47),Nov. 10, 1988, 102 Stat. 3593; Pub. L. 107–147, title VI, § 611(a),Mar. 9, 2002, 116 Stat. 61, related to reduction in certain deductions of mutual life insurance companies.
A prior section 809, added Pub. L. 86–69, § 2(a),June 25, 1959, 73 Stat. 121; amended Pub. L. 87–59, § 2(a), (b),June 27, 1961, 75 Stat. 120; Pub. L. 87–790, § 3(a),Oct. 10, 1962, 76 Stat. 808; Pub. L. 87–858, § 3(b)(3), (c),Oct. 23, 1962, 76 Stat. 1137; Pub. L. 88–272, title II, §§ 214(b)(4), 228(a),Feb. 26, 1964, 78 Stat. 55, 98; Pub. L. 91–172, title II, § 201(a)(2)(C), title IX, § 907(c)(2)(B),Dec. 30, 1969, 83 Stat. 558, 717; Pub. L. 94–455, title XV, § 1508(a), title XIX, §§ 1901(a)(98), (b)(1)(J)(iv), (L)–(N), 33(G), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1741, 1781, 1791, 1801, 1834; Pub. L. 97–248, title II, §§ 255(b)(2)–(4), 259(a), 264(c)(2), (3), Sept. 3, 1982, 96 Stat. 534, 538, 544; Pub. L. 97–448, title I, § 102(m)(1),Jan. 12, 1983, 96 Stat. 2374, related to general provisions regarding gain and loss from operations, prior to the general revision of this part by Pub. L. 98–369, § 211(a).
Effective Date of Repeal

Repeal applicable to taxable years beginning after Dec. 31, 2004, see section 205(c) ofPub. L. 108–218, set out as an Effective Date of 2004 Amendment note under section 807 of this title.

Written determinations for this section

These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.

Note that the IRS often titles documents in a very plain-vanilla, duplicative way. Do not assume that identically-titled documents are the same, or that a later document supersedes another with the same title. That is unlikely to be the case.

Release dates appear exactly as we get them from the IRS. Some are clearly wrong, but we have made no attempt to correct them, as we have no way guess correctly in all cases, and do not wish to add to the confusion.

We truncate results at 20000 items. After that, you're on your own.

This is a list of parts within the Code of Federal Regulations for which this US Code section provides rulemaking authority.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.


26 CFR - Internal Revenue

26 CFR Part 1 - INCOME TAXES

 

LII has no control over and does not endorse any external Internet site that contains links to or references LII.